https://www.taxtmi.com/caselaws?id=299358 The Appellate Authority held that the Appellant, a State Government undertaking, is liable to pay GST on operational and management expenses charged from its subsidiary companies related to the supply of electricity to DISCOMs. The recovery of expenses through book entries constitutes consideration under the CGST Act, making it subject to GST. The Authority's ruling on the GST liability of specific expenses and the eligibility of Input Tax Credit was upheld. However, due to differing opinions among Members, the Advance Ruling issued by the AAR was deemed not in operation. en-us Thu, 21 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299358 The Appellate Authority held that the Appellant, a State Government undertaking, is liable to pay GST on operational and management expenses charged from its subsidiary companies related to the supply of electricity to DISCOMs. The recovery of expenses through book entries constitutes consideration under the CGST Act, making it subject to GST. The Authority's ruling on the GST liability of specific expenses and the eligibility of Input Tax Credit was upheld. However, due to differing opinions among Members, the Advance Ruling issued by the AAR was deemed not in operation. Case-Laws GST Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299358